May 7, 2002
CLA-2 RR:CR:TE 965041 jsjCATEGORY:CLASSIFICATIONTARIFF NO.:6307.90.98894202.92.3031
Mr. Yong Su Rhee, President
Jason Industries Co., Ltd.
138-26, Yun Hui-2 Dong
Seo Dae Moon-Ku
Seoul, Korea 120-112RE: Golf Bag Body; Subheadings 6307.90.9889 and 4202.92.3031, HTSUSA; Separate Shipments; HQ 964538 (Nov. 19, 2001) Incorporated by Reference.
Dear Mr. Yong:
The purpose of this correspondence is to respond to your request to the Customs Service, National Commodity Specialist Division, dated May 11, 2001. The correspondence in issue requested, on the behalf of your company, Jason Industries Co., Ltd., a binding classification ruling concerning the merchandise described as a “golf bag body part with the inner plastic tube inserted.”
This ruling is being issued subsequent to the following: (1) A review of your submission dated May 11, 2001; and (2) An examination of the Callaway® Golf, golf bag bodies identified as Sample A and Sample B. Customs specifically notes that you have not provided style numbers for either sample.
It is the understanding of the Customs Service that Jason Industries is only interested in the classification and textile quota category of the item identified as Sample B, the golf bag body with the inner plastic tube inserted and sewn to the textile golf bag body. Sample A, which is the golf bag body without the plastic inner tube, has been provided for comparison purposes.FACTS
The article in issue, identified by Jason Industries as a “golf bag body part with the inner plastic tube inserted,” is a golf bag body that does not have a top or bottom. Customs assumes that subsequent to importation into the United States the golf bag body will be assembled with other parts and the result will be a completed golf bag.
The Jason Industries’ golf bag body with the inner plastic tube inserted and sewn is composed of man-made textile material. It has the shape and design of a golf bag, but specifically lacks a top and a bottom. The golf bag body has numerous pockets that secure closed by means of zippers, a tubular pocket with an open top and bottom for the placement of an umbrella, a metal “D” ring, a plastic clip and a plastic and textile handle. The Callaway® Golf logo is embroidered on one side and another logo is embroidered on that aspect of the bag opposite the handle.
Sample B, as presented to Customs, lacks finishing at the top and bottom. No inner dividers were part of the sample nor were any additional parts presented for classification consideration.
The textile aspect of the golf bag body will be composed entirely of polyester or nylon. The inner tube, designed to provide the golf bag body with shape, is made of polyethylene plastic.
The Customs Service was not provided any information concerning the manufacturing or assembly processes that occur prior to exportation or subsequent to importation in the United States.
Customs has not been advised of the country of origin of the merchandise.ISSUE
What is the classification, pursuant to the Harmonized Tariff Schedule of the United States Annotated, of the above-described Jason Industries golf bag body with inner tube inserted ?LAW AND ANALYSIS
The Customs Service in Headquarters Ruling Letter 964538 (Nov. 19, 2001) classified substantially similar merchandise in subheading 6307.90.9989, HTSUSA. Subheading 6307.90.9989, HTSUSA, effective January of 2002, is enumerated as subheading 6307.90.9889, HTSUSA. Subheading 6307.90.9889, HTSUSA, provides for:
Other made up articles, including dress patterns:
Other:
Other:
Other;
Other:6307.90.9889 Other.
The legal reasoning and analysis employed in HQ 964538 is incorporated by reference. Headquarters Ruling Letter 964538 is attached to and made a part of this ruling letter. See also HQ 964717 (Jan. 28, 2002) (classifying other sports bag parts).
The golf bag body with the inserted plastic tube, identified in the FACTS section of this ruling letter, to be imported by Jason Industries, is classified in subheading 6307.90.9889, HTSUSA.
Should the Jason Industries golf bag body addressed above be imported together with its top cover and bottom base, either in the same or separate containers, but in the same shipment, all of the merchandise would be classified pursuant to GRI 2(a) as unfinished sports bags. Complete or finished golf bags with outer surfaces of man-made textile materials are classified in heading 4202, HTSUSA, and are further classified at the subheading level in subheading 4202.92.3031, HTSUSA. Subheading 4202.92.3031, HTSUSA, provides for the classification of sports bags with an outer surface of textile materials of man-made fibers.
The Customs Service notes that this ruling is consistent with a long-line of decisions extending from Internal Advice request HQ 085391 (Dec. 20, 1989). The rulings include: HQ 959178 (June 24, 1996); HQ 960883 (April 27, 1998); and HQ 962313 (Mar. 4, 1999).
The Customs Service is aware of HQ 957006 (June 27, 1995), HQ 958915 (Feb. 27, 1996) and HQ 961056 (Feb. 11, 1998) classifying similar golf body panels without bottoms in Chapter 42, HTSUSA. Customs is re-examining the classification of this merchandise and considering whether this merchandise should be classified in heading 6307, HTSUSA, of Chapter 63. If a decision is made to re-classify the merchandise addressed in the identified ruling letters, the Customs Service will proceed in accordance with 19 U.S.C. 1625 (c).HOLDING
The Jason Industries Co., Ltd. golf bag body with the inner plastic tube inserted and sewn to the bag, when imported in shipments separate from the top cover and bottom base, are classified in subheading 6307.90.9889, Harmonized Tariff Schedule of the United States Annotated.
The General Column 1 Rate of Duty for subheading 6307.90.9889, HTSUSA, is seven (7) percent, ad valorem.
The legal reasoning and analysis employed in HQ 964538 (Nov. 19, 2001) is adopted by reference. Headquarters Ruling Letter 964538 is attached to and made a part of this ruling letter.
If the Jason Industries Co., Ltd. golf bag body with the inner plastic tube inserted and sewn to the bag is imported with the top cover and bottom base as part of a single shipment for Customs purposes, they would be classified in subheading 4202.92.3031, Harmonized Tariff Schedule of the United States Annotated.
The General Column 1 Rate of Duty of subheading 4202.92.3031, HTSUSA, is eighteen and one-tenth (18.1) percent, ad valorem.
The textile quota category for merchandise classified in subheading 4202.92.3031, HTSUSA, is category 670.
There are no applicable quota/visa requirements for products of World Trade Organization (WTO) member-countries. The textile category number above applies to merchandise produced in non-WTO member-countries.
The designated textile and apparel category may be subdivided into parts. If subdivided, the quota and visa requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels) an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs Service office. The Status Report On Current Import Quotas (Restraint Levels) is also available on the Customs Electronic Bulletin Board (CEBB) which can be found on the U.S. Customs Web site at www.customs.gov.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division